溫馨提示：理性吃瓜，學習為重！
英媒Reuter、中媒Chinadaily及美媒Boomberg/CNN不同媒體不同角度都用了哪些英文表達？
Chinese influencer Viya fined 1.3 bln yuan for tax evasion
Reuters
China's "queen of livestreaming" has been fined 1.34 billion yuan ($210 million) for tax evasion, tax authorities said on Monday.
Internet celebrity Viya, whose real name is Huang Wei, was fined for hiding personal income and other offences in 2019 and 2020, according to the tax bureau in Hangzhou, a city in southern China.
She later apologised.
"I'm deeply sorry about my violations of the tax laws and regulations," she said on her Weibo account. "I thoroughly accept the punishment made by the tax authorities."
Viya, 36, is known for her ability to sell "anything" via livestreaming on the Taobao Live platform. Last year, she sold a rocket launch service for 40 million yuan ($6.27 million).
Tax evasion, an age-old practice among China's celebrities, had already sunk the career of several well-known figures in the entertainment industry.
Viya, however, represents a new generation of celebrities, whose meteoric rise to fame has been powered by the equally dizzying growth of China's e-commerce sector, many aspects of which have come under regulatory scrutiny.
Two e-commerce livestreaming influencers were reported to be under investigation for personal tax evasion last month and were together fined nearly 100 million yuan ($15.69 million). Their livestreaming services have since closed.
Viya was scheduled to conduct a livestreaming at 7 p.m. on Monday, focusing on cosmetics. A check of her Taobao livestreaming studio showed that a reminder for the event had been removed.
The State Taxation Administration issued a notice in September, announcing measures to strengthen tax administration in the entertainment sector, including livestreamers.
The office said anyone who reports and corrects tax-related misdoings would be given lighter punishment or even exempted from punishment. More than 1,000 people had taken the initiative to pay tax arrears, it said.
雙語對照，吃瓜學習兩不誤
Chinese influencer Viya fined 1.3 bln yuan for tax evasion
influencer
字面上的意思就是影響者，有影響力的人，柯林斯詞典中的解釋分為兩種，一個就是字面上的意思：any person or thing that exerts an influence；另一種解釋為：a person who uses social media to promote lifestyle choices, commercial products, etc to his or her followers. 利用社交媒體向自己的粉絲推廣或推薦產品和服務的人，就是類似于現在網絡中的“（帶貨）網紅”，或者說關鍵意見領袖，Key Opinion Leader，KOL.
China's "queen of livestreaming" has been fined 1.34 billion yuan ($210 million) for tax evasion,? tax authorities said on Monday.
稅務部門周一表示，中國的“直播女王”因逃稅被罰款13.4億元人民幣（2.1億美元）。
livestream/live-streaming (n)
livestream/live-stream 表示“互聯網直播，線上直播，流直播”，英文解釋為“to broadcast video and sound of an event over the internet as it happens, or to be broadcast in this way”。
fine
作名詞，表示「罰款」，作動詞，表示“處…以罰款，處…以罰金”，英文解釋為“to charge someone an amount of money as a punishment for not obeying a rule or law”；I am fine.( adj.)
evasion（巧記 Eva + sion行）
表示“躲避；規避；逃避；回避”，英文解釋為“the act of avoiding sb or of avoiding sth that you are supposed to do”; tax evasion 偷逃稅；派生詞：evade v. 逃避；規避；evader 逃稅者 ；evasive adj. 回避；推諉的
authority
表示“官方機構；當局；官方；當權者”，英文解釋為“a group of people with official responsibility for a particular area of activity”如：the health authority 衛生當局。tax authorities(用復數）稅務總局/稅務部門
Internet celebrity Viya, whose real name is Huang Wei, was fined for hiding personal income and other offences in 2019 and 2020, according to the tax bureau in Hangzhou, a city in southern China.
據中國南部城市杭州稅務局稱，本名黃薇的網絡名人薇婭因在2019年和2020年隱瞞個人收入和其他違規行為而被罰款。
背景知識加強：據杭州稅務——國家稅務總局浙江省稅務局 Zhejiang Provincial Tax Serice, State Taxation Administation——發布的通告表明，網絡主播黃薇(網名:薇婭)涉嫌重大偷逃稅款，多次督促仍心存僥幸，隨即對其展開調查，經查明:黃薇在2019年至2020年期間，通過隱匿個人收入、虛構業務轉換收入性質虛假申報等方式偷逃稅款6.43億，其他少繳稅款0.6億。同時，因其在調查過程中主動配合補繳稅款5億，并交代了稅務機關尚未掌握的情況，監管從輕對薇婭處以0.6倍4倍罰款，追繳及并處罰款總計13.41億。
2021年個稅稅率表：3級累進、5級累計、7級累進稅率表
個人工資薪金所得按7級累計稅率
個人所得稅預扣率表一：7級累計超額稅率
居民個人工資、薪金所得預扣預繳適用
個人勞務報酬所得按3級累進預扣預繳
個人所得稅預扣率表二：3級累計超額稅率
居民個人勞務報酬所得預扣預繳適用
個體工商戶生產經營所得按5級累進稅率
個人所得稅稅率表二：5級超額累計稅率
個體工商戶的生產、經營所得和對企事業單位的承包經營、承租經營所得適用）
offence（英）/ offense (美）
表示“犯罪行為；罪行”，英文解釋為“an illegal act; a crime”如：a serious/minor offence 重/輕罪。
bureau
bureau /?bj??r??/ 1）表示“（政府部門的）局，處，科”，英文解釋為“a government organization”如：the Federal Bureau of Investigation 聯邦調查局, FBI。
2）表示“（搜集或提供信息的）辦事處，辦公室，機構”，英文解釋為“an organization or a business that collects or provides information”;
She later apologised.
隨后薇婭道歉了。
"I'm deeply sorry about my violations of the tax laws and regulations," she said on her Weibo account. "I thoroughly accept the punishment made by the tax authorities."
她在自己的微博上說：“我對自己違反稅收法律法規的行為深感愧疚。我完全接受稅務部門做出的處罰。”
Viya, 36, is known for her ability to sell "anything" via livestreaming on the Taobao Live platform. Last year, she sold a rocket launch service for 40 million yuan ($6.27 million).
36歲的薇婭因其在淘寶直播平臺上通過直播銷售“任何東西”的能力而聞名。去年，她以4000萬人民幣（627萬美元）的價格賣出了一項火箭發射服務。
Tax evasion, an age-old practice among China's celebrities, had already sunk the career of several well-known figures in the entertainment industry.
逃稅是中國明星長久以來的做法，已經使娛樂圈的幾個知名人物的事業陷入困境。
age-old
表示“古老的；由來已久的”，英文解釋為“very old”如：an age-old story of love and betrayal 關于愛和背叛的古老故事。
sink
表示“使失敗；使陷入麻煩”，英文解釋為“to cause something to fail or be in trouble”;
Viya, however, represents a new generation of celebrities, whose meteoric rise to fame has been powered by the equally dizzying growth of China's e-commerce sector, many aspects of which have come under regulatory scrutiny.
然而，薇婭代表了新一代名人，他們的迅速成名得益于中國電子商務行業同樣快速的發展，致其許多方面都要受到監管審查。
meteoric
meteoric /?mi?t???r?k/ 1）表示“迅速成功的；發展迅速的”，英文解釋為“achieving success very quickly”，如：a meteoric rise to fame 迅速成名；
2）表示“流星的”（relating to or caused by a meteor）。
rise to fame
表示“成名，出名”，英文解釋為“to become famous”；
dizzying
1）表示“令人眩暈的，令人頭暈目眩的，令人眼花繚亂的”，英文解釋為“causing you to feel dizzy”；
2）也可以指“太快的；令人困惑的”，英文解釋為“very fast or confusing”；
scrutiny
scrutiny /?skru?t?n?/表示“細看，仔細審查；監視”，英文解釋為“the careful and detailed examination of something in order to get information about it”；
Two e-commerce livestreaming influencers were reported to be under investigation for personal tax evasion last month and were together fined nearly 100 million yuan ($15.69 million). Their livestreaming services have since closed.
據報道，上個月，兩名電商主播因個人逃稅被調查，并被罰款近1億元人民幣（1569萬美元）。此后，他們的直播服務已經關閉。
Viya was scheduled to conduct a livestreaming at 7 p.m. on Monday, focusing on cosmetics. A check of her Taobao livestreaming studio showed that a reminder for the event had been removed.
薇婭原定于周一晚上7點聚焦于化妝品直播。但通過查看她的淘寶直播間后發現，該活動的直播提醒已被移除。
schedule
表示“為…安排時間；安排，排定”，英文解釋為“to arrange that an event or activity will happen at a particular time”；
cosmetics
1）cosmetic /k?z?m?t?k/作名詞，通常復數cosmetics，表示“化妝品；美容品”（a substance that you put on your face or body to make it more attractive），如：the cosmetics industry 化妝品行業，a cosmetic company 化妝品公司，cosmetic products 化妝產品。
本身也可以作形容詞：
2）表示“裝飾門面的，虛飾的，表面的”，英文解釋為“Cosmetic changes, etc. are intended to make you believe that something is better when, really, the problem has not been solved.” ；
3）表示“整容的”，英文解釋為“connected with medical treatment that is intended to improve a person's appearance”如：cosmetic surgery 整容外科。
The State Taxation Administration issued a notice in September, announcing measures to strengthen tax administration in the entertainment sector, including livestreamers.
國家稅務總局在9月發布了一份通知，宣布了加強娛樂圈稅收管理的措施，包括網絡主播。
taxation
taxation /t?k?se?.??n/ 表示“稅制；征稅；課稅”，英文解釋為“the system of taxing people”，也可以指“稅；稅款；稅金；稅收”，英文解釋為“money that has to be paid as taxes”。
tax本身表示“稅；稅款”，英文解釋為“money that you have to pay to the government so that it can pay for public services. People pay tax according to their income and businesses pay tax according to their profits. Tax is also often paid on goods and services.”
The office said anyone who reports and corrects tax-related misdoings would be given lighter punishment or even exempted from punishment. More than 1,000 people had taken the initiative to pay tax arrears, it said.
國家稅務總局表示，主動報告并及時糾正涉稅問題的，可以依法從輕、減輕或免予處罰。已有上千人主動自查補繳稅款。
misdoing
相當于misdeed，表示“違法行為；罪行；不端行為”，英文解釋為“an act that is criminal or bad”；
類似的：misconduct表示“失職；處理不當；行為不端”，英文解釋為“unacceptable behaviour, especially by a professional person”如：gross misconduct = very serious misconduct 嚴重失職，professional misconduct 玩忽職守。
conduct作名詞，表示“行為，舉止”（a person's behaviour in a particular place or in a particular situation），如：優良作風 fine conduct或者說excellent conduct，2020年報告Part 2中提到的加強黨風廉政建設 improve Party conduct and build a clean government.
exempt
exempt /?ɡ?zempt/ 表示“免除，豁免（責任、付款等）”，英文解釋為“to excuse someone or something from a duty, payment, etc.”；
2020年政府工作報告中提到：推出8個方面90項政策措施，實施援企穩崗，減免部分稅費，With 90 policy measures in 8 categories, we have provided assistance to enterprises to stabilize employment, cut and exempted taxes and fees,
exempt也可以作形容詞，表示“被免除（義務）的，獲豁免的”（not affected by something, or not having to do it or pay it）。
take the initiative
表示“積極主動，帶頭”，英文解釋為“To be the first one to do something, esp. to solve a problem; If you take the initiative in a situation, you are the first person to act, and are therefore able to control the situation.”
arrears
arrears /??r??z/ 表示“應付的欠款；逾期的債款”，英文解釋為“money that is owed and should already have been paid”如：rent arrears 逾期未付的租金。
the arrearage users 欠費用戶； the arrearage risk 欠費風險；be in arrears with tax payment拖欠稅款; arrear wages 拖欠工資
arrears of wage 拖欠工資; dividends in arrears 拖欠股利; Engineering Payment in Arrears 拖欠工程款;? I am two or three letters in arrears.我還有兩三封信擱著未復。(待完成的工作)
原文閱讀 Chinadaily
Local taxation authorities in Hangzhou, Zhejiang province are levying a fine of 1.34 billion yuan ($210 million) on top Chinese livestreaming host Huang Wei for tax evasion, the latest step toward regulating the livestreaming e-commerce industry. Huang, better known by her online name Viya, has been fined for concealing income and declaring personal wages as income for proprietorships, according to a statement released on Monday by the Hangzhou Taxation Bureau.
參考譯文
浙江省杭州市稅務部門對國內“直播一姐”黃薇處以13.4億元（2.1億美元）的逃稅罰款，這是直播電商行業監管的又一記重錘。根據杭州市稅務局周一發布的通告，黃薇（網名：薇婭）因隱匿個人收入、將個人勞動報酬轉變為個人獨資企業經營所得（虛構業務轉換收入）而被處以罰款。
levy:
①v. (levied, levying, levies) to officially say that people must pay a tax or charge 征收，收取〔稅項或費用〕，同義詞impose
levy a tax/charge/fine etc (on sth)
a new tax levied on all electrical goods 對所有電器商品都征收的一種新稅
②n. (plural levies) 稅款，稅額
levy+on
He wants to impose a levy on landfill waste. 他想對填埋的廢棄物征稅。
fine:
①v. “處…以罰金”，常用被動
fine sb/sth for sth/for doing sth
She was fined for speeding. 她因超速而被罰款。
The company was fined ￡20 000 for breaching safety regulations. 這家公司因違反安全條例而被罰款 2 萬英鎊。
②n. 罰金；罰款
a parking fine 違規停車罰款
Offenders will be liable to a heavy fine (= one that costs a lot of money). 違者須付巨額罰金。
top作形容詞可以表示“最著名的；(位置、級別或程度)最高的；最成功的等”，
livestreaming host:即主播，也可以直接用streamer/livestreamer（衍生自動詞stream “在線收聽收看”
top Chinese livestreaming host即我們常說的“頭部主播”，表示“頭部”、“頂流”還可以用A-list，如“頂流明星”A-list celebrity.
tax evasion: 逃稅
proprietorship: 獨資企業
give/make/issue/release a statement 發表聲明
Bureau:[?bj??r??]（政府或組織機構的）局，所，司，處，屬
拓展閱讀
Bloomberg 12月20日刊
China Hits Top Influencer With $210 Million Fine Over Taxes
Influencer known to millions as Viya immediately apologizes
Episode may spook brands that rely on livestreamers for sales
China slapped an unprecedented $210 million fine on a top livestreamer for tax evasion, stepping up China’s crackdown on online influencers who have grown wildly popular in recent years.
Huang Wei -- also known as Viya -- was ordered to pay 1.34 billion yuan in back taxes, late fees and fines, the State Taxation Administration said Monday in a statement on its website. She avoided taxes totaling 643 million yuan by concealing personal income and making false declarations in 2019 and 2020, the statement added.
Huang issued an apology just after the punishment was announced, saying on her Twitter-like Weibo account that she felt “deeply guilty.” “I totally accept the decision of the tax regulator and will actively collect funds to pay the fines within the deadline,” she wrote.
Viya’s representatives did not immediately respond to a request for comment.
The fine is the biggest yet for online salespeople like Viya, who each night compete to convince shoppers to spend millions of dollars on items such as cosmetics, appliances and clothing. The influencer is one of the biggest stars on Alibaba Group Holding Ltd.’s Taobao marketplace, drawing traffic and driving consumption.
The episode signals Beijing is turning its attention to the online streaming commerce arena, which has thrived with little regulation in recent years. The high-profile case may spook merchants and brands who rely on the format to drive sales, not just at Alibaba but across a number of its rivals’ platforms.
In September, the tax authorities announced tougher rules covering celebrities and livestreamers, and last month two of the salespeople were fined a total of $15 million for income tax evasion. The Taobao and Weibo pages for Zhu Chenhui and Lin Shanshan are both blank now.
News from BBC NEWS
UPDATED 21 December 2021
A top Chinese live-streamer has been handed a 1.34bn yuan ($210m; ￡160m) fine for tax evasion.
Huang Wei, known as Viya, is an internet celebrity with tens of millions of followers. She has used her platform to sell a variety of products.
Authorities in Hangzhou accuse her of hiding her personal income as well as other financial offences between 2019 and 2020.
In a post on her Weibo account, she said she was "deeply sorry".
"I thoroughly accept the punishment made by the tax authorities," the post said.
The 36-year-old has become a major internet celebrity in China, fuelled by the meteoric growth of online shopping.
She's known as the country's "live-streaming queen" and has sold everything from noodles to a commercial rocket launch on the online shopping Taobao platform.
Viya had been due to host a cosmetics sales event on Monday evening before her streaming account went offline, according to the Reuters news agency.
Her huge platform meant she was named on Time magazine's list of 100 influential figures in 2021.
Tide turns against huge star
By Kerry Allen, China media analyst
Viya is one of China's most popular influencers or online sales vloggers.
However, the tide has very quickly turned against her in light of her huge fine for tax evasion.
One of the top hashtags on China's Twitter-like Sina Weibo is #ViyaCompletelyBlockedOnline as outlets seek to remove her presence. Her Weibo account, where she had 18 million followers, no longer exists and media reports suggest her account on the eBay-like Taobao shopping platform has also been suspended.
The Global Times newspaper says that her penalty serves as a "warning to others". However, there have been signs for the past month that China has been seeking to reform the industry.
China has the biggest live-streaming industry in the world. There are more than 400 million vloggers, or video bloggers, in the country.
Last month, online influencers were banned from recommending stocks online, and 88 celebrities were given "warnings" over live-streaming content.
Two other notable live-streamers, Zhu Chenhui and Lin Shanshan, were handed US $10.2m and $4.3m fines and also had Weibo accounts removed.
The China Daily newspaper said at the time that "the investigation and punishment of those who evade taxes [would] be intensified to create a fair tax environment".
tax avoidance：合理避稅? （合法）
tax evasion：? 逃稅, 漏稅（非法）
tax dodge：一般用tax dodging作名詞，也是逃稅漏稅的意思
偷稅漏稅tax evasion / tax fraud ; charity fraud 詐捐；tax dodgers 指“避稅人”，tax dodges 名詞指“偷稅”這種行為；evader 避稅人; Idiom
adj.
take evasive action
采取回避行動（以避免危險或不愉快）
to act in order to avoid danger or an unpleasant situation
evasively /evasiveness?
apologised （英）/ apologized (美）
(such) a meteoric rise迅速成名...whose meteoric rise to the top of her profession...她很快登上了事業的頂峰; ！...meteoric rise to stardom /fame迅速成名
has been powered by得益于；video conferencing powered by Wechat Work 微信視頻會議（MTI名詞翻譯）
...has been under close regulatory scrutiny.一直受到嚴格的監管審查
...come under more regulatory scrutiny. 將面臨更多監管審查
...are coming under growing regulatory scrutiny.正面臨越來越多的監管審查。
...an issue that is under regulatory scrutiny.仔細審查的問題
...have come under increasingly heavy regulatory scrutiny in recent years.已開始受到日益嚴格的監管審查。
...was under severe regulatory scrutiny at the time.當時正接受監管機構的嚴格審查。
including (強調）
國家稅務總局表示，（從句找主語）主動報告…anyone / evader who
are exempt (adj) from(主動） 免除；豁免 ; are exempted (v.) from（被動）
英媒”queen of live-streaming “ 直播女王；中媒on top Chinese livestreaming host “直播一姐”，
電商直播行業the livestreaming e-commerce industry； the live e-commerce industry ; live broadcast of e-commerce
hiding income (英媒）；concealing income（中媒）
in/over taxes 納稅
less well-known 不那么知名的; be better known by her onlineViya; ... known to millions as Viya;
…to slap tariffs on those products 對產品征收關稅/ 征收懲罰性關稅； levy(中媒）；China slapped an unprecedented $210 million fine on …；was ordered to pay被勒令支付；in back taxes, late fees and fines拖欠稅款、滯納金和罰款； avoided taxes 逃稅；
Huang issued an apology(美）/ just after /later apologized / apologised
deeply guilty（美）/deeply sorry (英）
https://baijiahao.baidu.com/s?id=1690452718095686449&wfr=spider&for=pc&searchword=過去完成時加already
http://www.chinadaily.com.cn/a/202111/22/WS619b3603a310cdd39bc76bfa.html? Zhu Chenhui and Lin Shanshan
https://mp.weixin.qq.com/s/UufoTIseeYosos8szpCrDg 21世紀英文報道
秦始皇建立中央集權制度（centralization of authority）是一種國家政權的制度，以國家職權統一于中央政府，削弱地方政府力量為標志的政治制度。
What is the Difference Between Tax Evasion and Tax Avoidance?
An accountant must keep up with the changes in accounting law to serve clients accurately and fairly.
Tax evasion and tax avoidance are both practices designed to reduce the amount people pay in taxes. The difference is that one involves legal means, while the other is illegal and is a form of tax fraud. Professionals such as attorneys and accountants who assist people with illegal means of reducing tax liability can be penalized along with the taxpayer.
In tax avoidance, people take advantage of the tax law to find ways to reduce their total tax liability. This is entirely legal and many people practice is every year at tax time. Using the services of a sharp tax attorney or tax accountant can save people significant amounts of money on their taxes. With tax avoidance, taxpayers seek out tax credits, writeoffs, and other means of cutting down on their tax liability.
The tax code is constantly being updated. Tax professionals keep up with changes to the law so that they can advise their clients on the best ways to reduce the amount of money they owe. With tax avoidance, people declare all of their income as required by law and submit other financial documents as needed, and the means used to reduce their tax liability are clearly documented on their tax returns.
